Revenue eBrief No. 219/23
18 October 2023
Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products
The Tax and Duty Manual - Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products - has been amended to reflect the implementation of Article 75 of the Schengen Acquis.
Schengen residents travelling into Ireland with prescribed narcotics/psychotropic substances containing active substances found in Schedules 2 and 3 of the Misuse of Drugs Regulations 2017 (S.I. 173/2017) must carry an Article 75 Certificate. A separate certificate is required for each prescribed product. The Article 75 certificate is for a maximum 30-day supply of the prescribed products for personal use.